Honeywell manufacturer of fireplaces had planned to produce and sell 2,500 units at $105.00 per unit. Variable manufacturing costs are $25.00 per unit. Fixed costs are budgeted as follows: manufacturing, $40,000 and marketing, $30,000. During the current period, Honeywell sold 2,750 units and actual sales revenue for the period was $260,000. Fixed expenses were less than budgeted by $5,000 and actual variable manufacturing costs were $27.00 per unit. Calculate each of the following variances Total Operating Income Variance Flexible-budget variance for operating income Sales volume variance for operating income